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Abstract(s)
A análise ao pressuposto de continuidade tem alcançado uma enorme relevância, nos últimos anos, tendo em consideração os inúmeros casos de falência e escândalos que têm ocorrido, como por exemplo, a Enron, a Worldcom e o BES. A insolvência de entidades que foram alvo de auditorias proporcionou inúmeras incertezas, aos utilizadores das demonstrações financeiras, que se questionam quanto à responsabilidade dos auditores relativamente a estas situações. O presente trabalho tem como finalidade identificar a importância da auditoria na análise ao pressuposto de continuidade. Desta forma, a investigação efetuada tem como objetivo responder à seguinte pergunta de partida: Terá o auditor analisado, de forma adequada, o pressuposto de continuidade e alertado para a eventualidade do mesmo estar comprometido? Por forma a responder à pergunta de partida, o estudo empírico tem subjacente a aplicação de questionários que incidem sobre os Revisores Oficiais de Contas e os Auditores Externos (não ROC). Tendo como base as respostas obtidas, os resultados da investigação indicam que o auditor analisa de forma adequada o pressuposto de continuidade, recorrendo a procedimentos adicionais de auditoria e, evidencia caso se justifique, na Certificação Legal de Contas, o comprometimento da continuidade de uma entidade. No entanto, é necessário ter em consideração que o facto de o auditor emitir uma opinião favorável referente às demonstrações financeiras, não significa que a empresa não possa incorrer em insolvência. Uma vez que podem ocorrer acontecimentos imprevisíveis que afetem significativamente a informação financeira de uma entidade e, consequentemente, comprometem a sua continuidade.
The analysis of the going concern assumption has become more and more relevant over the past years, considering the countless cases of bankruptcy and scandals that have occurred, such as Enron’s, WorldCom’s and BES’. The insolvency of entities that have been targeted for audits generated several uncertainties among the users of the financial statements, who question themselves about the auditors’ responsibility in these situations. The purpose of the present dissertation is to identify the importance of the audit in the analysis of the going concern assumption. In this way, the carried out investigation aims to answer the following question: Has the auditor analysed, in an adequate manner, the going concern assumption and has he alerted to the possibility of it being compromised? In order to answer the research question, the empirical study is based on the application of questionnaires administered to Statutory Auditors and External Auditors (not SA). According to the obtained responses, the results of the investigation indicate that the auditor adequately analyses the going concern assumption, recurring to additional audit procedures and, if needed, he highlights the compromising of the continuity of an entity, in the Legal Accounts Certificate. Nevertheless, it is necessary to consider that the fact that the auditor delivers a favourable opinion on financial statements doesn’t prevent a company from going insolvent. That is due to the fact that there are unpredictable events that may significantly affect the financial information of an entity and, consequently, compromise its continuity.
The analysis of the going concern assumption has become more and more relevant over the past years, considering the countless cases of bankruptcy and scandals that have occurred, such as Enron’s, WorldCom’s and BES’. The insolvency of entities that have been targeted for audits generated several uncertainties among the users of the financial statements, who question themselves about the auditors’ responsibility in these situations. The purpose of the present dissertation is to identify the importance of the audit in the analysis of the going concern assumption. In this way, the carried out investigation aims to answer the following question: Has the auditor analysed, in an adequate manner, the going concern assumption and has he alerted to the possibility of it being compromised? In order to answer the research question, the empirical study is based on the application of questionnaires administered to Statutory Auditors and External Auditors (not SA). According to the obtained responses, the results of the investigation indicate that the auditor adequately analyses the going concern assumption, recurring to additional audit procedures and, if needed, he highlights the compromising of the continuity of an entity, in the Legal Accounts Certificate. Nevertheless, it is necessary to consider that the fact that the auditor delivers a favourable opinion on financial statements doesn’t prevent a company from going insolvent. That is due to the fact that there are unpredictable events that may significantly affect the financial information of an entity and, consequently, compromise its continuity.
Description
Mestrado em Auditoria
Keywords
Auditoria Conclusões de auditoria Modelos preditivos de falência Pressuposto de continuidade Audit Audit findings Models of bankruptcy prediction Going concern assumption